02 May 2012
Not all services supplied to SEZ are exempted. There is a exempted services list for SEZ and SEZ unit gets the Service Tax Exemption Certificate from Development Commissioner and Excise Authorities. If the the service which you are providing is covered under this then SEZ unit is liable to receive such service tax free.
If your services is under allowed list to SEZ then you should collect copy of such certificate from SEZ unit and should mentioned ' Service Tax Exempted as per Service Tax Exemption Certificate No. ..... dated .... ' on your service bill. There is no need to inform Excise Department is advance.
As per PUBLIC NOTICE No. 04/2009 of SEEPZ Mumbai , Services covered under Service Tax Exemption for SEZ units are as follows :-
L I S T O F S E R V I C E S
SI. No. Description of Services 1 Advertising Agency Services 2 Air Travel Agent Services 3 Architect's Services 4 Banking and other Financial services 5 Business Exhibition Services 6 Cable Operators 7 Cargo Handling Services 8 Chartered Accountant's Services 9 Cleaning Activity Service 10 Clearing. & Forwarding Agent's Services 11 Commercial Training Coaching Services 12 Company Secretary's Services 13 Consulting Engineer's Services 14 Conventions Services (Only within SEEPZ-SEZ) 15 Cost Accountants Services 16 Courier Services 17 Credit Rating Agency's Services 18 Custom House Agent's Services 19 Design Services 20 Erection Commissioning or installation services 21 Event Management Services (Only w i t h in SEEPZ-SEZ) 22 General Insurance Services (only for stock and building) 23 Fashion Designing Services 24 Information Technology software Services 25 Intellectual Property Services 26 Interior Decorator's Services 27 Mailing List compilation & Mailing Services 28 Management or Business consultant's Services 29 Management, Maintenance or repair services 30 Mandap Keeper's services (only w i t h in SEEPZ-SEZ) 31 Manpower Recruitment or supply agency's Services 32 Market Research Agency's Services 33 Photography Services 34 Port Services 35 Rent-a-Cab Scheme Operator's Services 36 Scientific or Technical Consultancy's Services 37 Security Agency's Services 38 Technical Inspection and Certification Services 39 Technical Testing and Analysis Service 40 Telecommunication Service 41 Transport of goods by Air Service 42 Video Production Agency's Services 43 Business Support Services 44 Internet Telecommunication Services 45 Life Insurance Service (Only for employees of Units in SEEPZ) 46 Business Auxiliary Services 47 Forward contract services 48 Work contract services 49 Registrar to an issue services (Only in respect of new issue) 50 Commercial and Industrial Construction Services